View using Qualify Rank Function Vs Table performance

Hello,

I have transaction tables in which I need to derive latest record based on the source generated keys. I join these transactional tables on the PI columns and their PI are same. Below is the approach I have taken:

1. Create views that inculde qualify clause for the 2 trans tables

2. Join the two views to get the desired results.

Is there a performance degradation due to using qualify or using view that has qualify clause. I see ALL AMP STAT functions in teh explain plan. Is there any better way to join such tables in which I need to derive the latest record based on column